Data table The adjusted trial balance of Smith Sign Company follows: (Click the icon to view the adjusted trial balance.) Requirements 1. Assume Smith Sign Company has a January 31 year-end. Journalize Smith's closing entries at January 31. 2. How much net income or net loss did Smith Sign Company earn for the year ended January 31 ? How can you tell? Requirement 1. Assume Smith Sign Company has a January 31 year-end. Journalize Smith's closing entries at January 31. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) First, we will close the Service Revenue account